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A. Accounting
Standards (AS) B .Statements on Accounting
1. Statement on Amendments to Schedule VI
to the Companies Act, 1956. C. Revised/New Standards on Auditing (SAs) issued by AASA SA Effective Dates of Revised/New SAsSQC 1 Quality Control for Firms that Perform Audits and 01/04/2009 Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements200 Overall
objectives of the Independent Auditor and the conduct 01/04/2010 210 Terms of
Audit Engagements 01/04/2010 220 Quality
Control for an Audit of Financial Statements 01/04/2010 230 Audit
Documentation 01/04/2009 240 The
Auditors Responsibility Relating to Fraud in an 250 Consideration
of Laws and Regulations in an Audit of 260 Communication
with those Charged with Governance 01/04/2009 265 Communicating
Deficiencies in Internal Control to 299 Responsibility
of Joint Auditors 01/04/2009 300 Planning
of Audit of Financial Statements 01/04/2008 315 Identifying
and Assessing the Risks of Material Misstatement 320 Materiality
in Planning and Performing an Audit 01/04/2010 330 The
Auditors Response to Assessed Risks 01/04/2008 402 Audit
Considerations Relating to an Entity Using a 450 Evaluation
of Misstatements Identified during the Audit 01/04/2010 500 Audit
Evidence 01/04/2009 501 Audit
Evidence Specific Considerations for Selected Items 01/04/2010 505 External
Confirmations 01/04/2010 510 Initial
Audit Engagements Opening Balances 01/04/2010 520 Analytical
Procedures 01/04/2010 530 Audit Sampling 01/04/2009 540 Auditing
Accounting Estimates, Including Fair 550 Related
Parties 01/04/2010 560 Subsequent
Events 01/04/2009 570 Going
Concern 01/04/2009 580 Written
Representations 01/04/2009 600 Using the
Work of Another Auditor Under the 610 Using the
work of an Internal Auditor 01/04/2010 620 Using work
of an Auditors expert 01/04/2012 700 Forming an
Opinion and Reporting on Financial Statements 01/04/2012 705
706 Emphasis
of Matter Paragraphs and Order Matter 710 Comparatives
Information Corresponding Figures 720 The
Auditors Responsibility in Relation to Other 800 Special
Consideration Audits of Financial Statements 805 Special
Consideration Audits of Single Financial Statements 810 Engagements
to Report on Summary Financial Statements 01/04/2011 SRE Standards on
Review Engagements 2400 Engagements
to Review Financial Statements 01/04/2010 2410 Review of
Interim Financial Information Performed by
Assurance Engagements other than Audits or
Reviews of Historical Financial SAE Standards on
Assurance Engagements 3400 The
Examination of Prospective Financial Information 01/04/2007 3402 Assurance
Reports on Controls at a Service Organisation 01/04/2011 SRS Standards on
Related Services 4400 Engagements
to Perform Agreed-upon Procedures 01/04/2004 4410 Engagements
to Compile Financial Information 01/04/2004
D. Statements on Auditing 1.Statement
on Auditing Practices 2.Statement
on Qualifications in Auditors Report 3.Statement
on CARO 2003 4.Statement
of payments to Auditors for other services 5.Statement
on responsibility of Joint Auditors
E. Guidance Notes 1.Guidance
Note on Tax Audit u/s 44AB of Income-tax Act, 1961 2.Guidance
Notes on Accounting Aspects Guidance
Note on Turnover in case of Contractors Guidance
Note on Applicability of Accounting Standard (AS)- 25
to Interim Financial Results Guidance
Note on Remuneration paid to key management personnel Whether a related party
transaction Guidance
Note on Applicability of Accounting Standard (AS) 20, Earnings Per Share Guidance
Note on Terms used in Financial Statements Guidance
Note on Treatment of Reserves created on Revaluation of Fixed Asset Guidance
Note on Accrual Basis of Accounting Guidance
Note on Accounting for Depreciation for Companies Guidance
Note on Some Important Issues arising from the Amendments in Schedule XIV to
the Companies Act, 1956 Guidance
Note on Availability of Revaluation Reserve for Issue of Bonus Shares Guidance
Note on Accounting for Leases Guidance
Note on Accounting for Corporate Dividend Tax Guidance
Note on Accounting for Treatment of Excise Duty Guidance
Note on Accounting for Dot Com Companies Guidance
Note on Accounting for Employee Share Based Payments Guidance
Note on Accounting for State Level Value Added Tax Guidance
Note on Accounting for Fringe Benefits Tax Guidance
Note on Accounting by Schools Guidance
Note on Accounting for Credit available in respect of Minimum Alternative Tax
under the Income-tax Act, 1961 Guidance
Note on recognition of Revenue by Real Estate Developers Guidance
Note on Accounting on Measurement of Income Tax for Interim Financial Reporting
in the context of AS 25 Guidance
Note on Accounting for MODVAT/CENVAT Guidance
Note on Accounting of Self-Generated Certified Emission Reductions (CERs)
(Issued 2012) Guidance
Note on Accounting for Rate Regulated Activities Guidance
Note on Accounting for Real Estate Transaction (Revised 2012) 3.Guidance
Notes on Auditing Aspects Audit of
Abridged Financial Statements Audit of
Accounts of Non-Corporate Entities Audit of
Cash and Bank Balances Audit of
Consolidated Financial Statements Audit of
Debtors, Loans & Advances Audit of
Expenses Audit of
Fixed Asset Audit of
Investments Audit of
Liabilities Audit of
Miscellaneous Expenditure (Revised) Audit of
Payment of Dividend Audit of
Revenue Audit
Reports and Certificates for Special Purposes Audit of
Accounts of Liquidators Auditors
Report on Revised Accounts of Companies Before
Circulation to Share holders Capital
& Reserves Certificate
on Corporate Governance Certificate
to be issued by the Auditor of a Company pursuant to Companies (Acceptance of
Deposits) Rules, 1973 Certificate
of Documents for Registration of Charges Computer
Assisted Audit Techniques (CAATs) Duty
Cast on the Auditors u/s 45-MA of the Reserve Bank of India Act, 1934 Independent
of Auditors (Revised) Preparation
of Financial Statements on Letterheads and Stationery of Auditors Provision
for Proposed Dividend Reports
of the Audit Report Revision/Rectification
of Financial Statements Sections
227(3)(e) and (f) of the Companies Act , 1956
(Revised) Section
293A of the Companies Act and the Auditor Special
considerations in the Audit of Small Entities Audit of
Property, Plant & Equipment Certification
of XBRL Financial Statements 4 Industry
Specific Guidance Notes Audit of
Banks (Revised 2011) edition Audit of
Members of Stock Exchanges (Revised) Audit of
Companies Carrying on General Insurance Business Audit of
Companies Carrying on Life Insurance Business. |
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